Leave granted.
2. Heard both sides.
3. On behalf of the Data Access (India) Limited, two
cheques were issued to the respondent Bharat Sanchar
Nigam ... thereupon issued requisite
notices calling upon the Data Access (India) Limited to pay the
amounts due under the cheques. The payments not having
been made
Pacific Convergence Coproation Ltd. vs Data Access (India) Limited on 18 November, 2005
Equivalent citations: I(2006)BC288, 125(2005)DLT337, 2005(85)DRJ701
Author ... turn incorporated a wholly owned subsidiary in the USA viz. Data Access America Inc. (DAA) to carry out telecommunications service and telecom switch operations
Mahanagar Telephone Nigam Limited vs M/S Data Access India Ltd & Ors on 27 August, 2025
Author: Manoj Kumar Ohri
Bench: Manoj Kumar Ohri ... Soumitra Chatterjee, Ms. Sriparna
Chatterjee, Ms. Mansi, Advocates
versus
M/S DATA ACCESS INDIA LTD & ORS. .....Respondents
Through: None
CORAM
Data Access (India) Ltd. vs .. on 21 January, 2011
Author: Sanjiv Khanna
Bench: Sanjiv Khanna
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+
Company ... Decision: 21st January, 2011.
In the matter of :
M/S. DATA ACCESS (INDIA) LTD.
CANARA BANK .... Applicant in C.A. nos.221/2007,
688/2010
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit
books of
account.
lll. CLAIM FOR DEDUCTION IN RESPECT OF DATA ACCESS FEES TREATED AS
DEFERRED REVENUE EXPENDITURE IN THE ACCOUNTS ... Appeals) erred in restricting the claim for deduction in respect of Data
Access
Fees to Rs 17,74, 197/- as debited in the Profit